Guide to Deducting Travel, Meals and Entertainment Expenses

Instructor

Doug
Van Der Aa

This program will explain the new rules for deducting travel, meals and entertainment expenses and the TCJA disallowance of business entertainment expenses. Documentation requirements and planning opportunities related to travel, entertainment, and automobile expenses will also be addressed.

**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.

Learning Objectives

Gain insight on the "big picture" in this complex area
Distinguish the rules of determining travel and entertainment expenses

Major Topics

Recent tax legislation, rules and developments impacting travel and meals expense reporting
Adequate accounting rules for reimbursements, including accountable plans, going paperless, reimbursement for non-deductible expenses
Reporting travel expenses: travel status, simplified per diem
"Directly related to" and associated with" tests
Facility vs. activity expenses
9 exceptions to Section 274
Business meals: IRS Notice 2018-76

CPE Credits Available

4 CPE

4: Taxes

Things to Know About This Course

Course Level

Intermediate

Professional Area of Focus

Taxes

Advanced Preparation

None

Intended Audience

Practitioners, members in industry, or personnel responsible for payroll tax reporting or determining and reviewing travel and entertainment deductions

August 25, 2025